The configuration is conventionally known that an armrest is connected with a seat back of a vehicle seat in a state where the armrest is arranged to be pivotally retractable (for example, see JP-A-H10-166919). The armrest is configured in a way that a regulating position for extracted state changes as the seat back tilts, so that its extracted position can be maintained horizontal even if the backrest angle of the seat back tilts rearward. Particularly, the armrest is configured that its extracted position is regulated by abutting on a stretching link bridging the seat back and its supporting base. The stretching link changes a regulating position at which the armrest is abutted by changing its stretching angle in accordance with a movement of the seat back to change a backrest angle of the seat back.
However, in the related art, the vehicle seat is configured to abut the armrest on the stretching link having a predetermined stretching shape, a usage load of the armrest is likely to be applied to the stretching link as a bending load, which resulting in a configuration of a low structural strength. The present disclosure has been made to solve the above problem.